(a) The amount of taxes collected under this article from
providers of health care items or services, including any interest,
additions to tax and penalties collected under article ten of this
chapter, less the amount of allowable refunds and any interest
payable with respect to such refunds, shall be deposited into the
special revenue fund created in the State Treasurer's Office and
known as the Medicaid State Share Fund. Said fund shall have
separate accounting for those health care providers as set forth in
articles four-b and four-c, chapter nine of this code.

(b) Notwithstanding the provisions of subsection (a) of this
section, for the remainder of fiscal year 1993 and for each
succeeding fiscal year, no expenditures from taxes collected from
providers of health care items or services are authorized except in
accordance with appropriations by the Legislature.

(c) The amount of taxes on the privilege of severing timber
collected under section three-b of this article, including any
interest, additions to tax and penalties collected under article
ten of this chapter, less the amount of allowable refunds and any
interest payable with respect to such refunds, shall be paid into
a special revenue account in the State Treasury to be appropriated
by the Legislature for purposes of the Division of Forestry.

(d) Notwithstanding any other provision of this code to the
contrary, beginning January 1, 2009, there is hereby dedicated an
annual amount not to exceed $4 million from annual collections of
the tax imposed by section three-d of this article to be deposited
into the West Virginia Infrastructure Fund, created in section nine, article fifteen-a, chapter thirty-one of this code.

(e) Beginning with the fiscal year ending June 30, 2009, and
each fiscal year thereafter, the Tax Commissioner shall pay from
the taxes imposed in section three-d of this article, on October 1,
of each year, to the county economic development entities, as this
term is defined in this subsection, or county commissions as
provided in subsections (f) through (h) of this section, an amount
in the aggregate not to exceed $4 million per fiscal year:
Provided, That on July 1, 2012, the Tax Commissioner shall deposit
the taxes imposed in section three-d of this article into a special
revenue fund, which is hereby created in the State Treasurer's
Office and known as the Coalbed Methane Gas Distribution Fund:
Provided, however, That such deposit of taxes shall not exceed in
the aggregate $4 million per fiscal year and moneys therein shall
be distributed by the State Treasurer pursuant to this section.
Prior to making any such payment the commissioner shall deduct the
amount of refunds lawfully paid and administrative costs authorized
by this code. All moneys distributed to the West Virginia
Infrastructure Fund pursuant to this section prior to July 1, 2011,
shall be returned to the Tax Commissioner and distributed to the
county economic development entities, as this term is defined in
this subsection, or county commissions as provided in this section.
For purposes of this section, the term "county economic development
entity" refers to a county economic development authority
established pursuant to article twelve, chapter seven of this code
or if a county does not have a county economic development
authority established pursuant to article twelve, chapter seven of this code, an entity designated by resolution of the county
commission of the county as the lead entity for economic
development activities for the purpose of encouraging economic
development in the county which entity may be, but is not limited
to being, redevelopment authorities created pursuant to article
eighteen, chapter sixteen of this code; county economic development
corporations; regional economic development councils, corporations
or partnerships.

(f) Notwithstanding any provision of this article to the
contrary, prior to the deposit of the proceeds of the tax on
coalbed methane with each, county economic development entity or
county commission pursuant to subsection (e) of this section, the
Tax Commissioner shall undertake the following calculations:

(1) Seventy-five percent of the moneys to be deposited shall
be provisionally allocated for the various counties of this state
in which the coalbed methane was produced; and

(2) The remaining twenty-five percent of the moneys to be
deposited shall be provisionally allocated to the various counties
of this state in which no coalbed methane was produced for projects
in accordance with subsection (h) of this section.

(3) Moneys shall be provisionally allocated to each coalbed
methane producing county in direct proportion to the amount of tax
revenues derived from coalbed methane production in the county.

(4) Moneys shall be provisionally allocated to each coalbed
methane nonproducing county equally.

(5) Portional adjustments.

(A) If, for any year, a coalbed methane producing county's share of money provisionally allocated to that county is computed
to be an amount that is less than the amount provisionally
allocated to each of the coalbed methane nonproducing counties,
then for purposes of the computations set forth in this subsection,
that coalbed methane producing county shall be redesignated a
coalbed methane nonproducing county. The money that has been
provisionally allocated to that coalbed methane producing county
out of the seventy-five percent portion specified in subdivision
(1) of this subsection shall be subtracted out of the seventy-five
percent portion specified in that subdivision and added to the
twenty-five percent portion specified in subdivision (2) of this
subsection.

(B) When the adjustment specified in paragraph (A), of this
subdivision has been made for each coalbed methane producing county
that has been redesignated as a coalbed methane nonproducing
county, then the Tax Department shall finalize the calculations of
the amounts to be made available for distribution to the respective
county economic development entity or county commission of the
coalbed methane producing counties that have not been redesignated
as coalbed methane nonproducing counties under paragraph (A) of
this subdivision as follows: The amount remaining in the
provisional seventy-five percent portion specified in subdivision
(1) of this subsection, as adjusted in accordance with paragraph
(A) of this subdivision, shall be allocated, in direct proportion
to the amount that tax revenues derived from coalbed methane
production in each such county not redesignated as a coalbed
methane nonproducing county bears to the total amount of tax revenues derived from coalbed methane production in all coalbed
methane producing counties that have not been redesignated as a
coalbed methane nonproducing county.

(C) The Tax Commissioner shall then finalize the calculation
of the total amount in the twenty-five percent portion specified in
subdivision (2) of this subsection, as adjusted in accordance with
paragraph (A) of this subdivision equally among the coalbed methane
nonproducing counties.

(D) The Tax Commissioner, upon completing the calculation of
the total amount of tax to be distributed to all coalbed methane
producing counties and to all coalbed methane nonproducing
counties, shall deposit an amount equal to the amount so calculated
in the Coalbed Methane Gas Distribution Fund, subject to the
limitations set forth in this section.

(g) In no case may the total amount distributed in any fiscal
year to the aggregate of all coalbed methane producing counties and
all coalbed methane nonproducing counties calculated by the Tax
Commissioner exceed the total amount of tax on coalbed methane
authorized to be remitted to the county economic development
entities and county commissions pursuant to subsection (e) of this
section.

(h) Distribution of coalbed methane severance tax to county
economic development entities or county commissions is subject to
the following:

(1) If the amount determined pursuant to subsections (f) and
(g) of this section for a county is more than $10,000, the State
Treasurer shall distribute the amount determined for that county to the county economic development entity. The State Treasurer is
hereby authorized to distribute accumulated but undistributed
moneys from fiscal years 2009, 2010, 2011 and 2012 to each county
economic development entity.

(2) Each county economic development entity shall use such
funds for economic development projects and infrastructure
projects.

(3) For purposes of this section:

(A) "Economic development project" means a project in the
state which is likely to foster economic growth and development in
the area in which the project is developed for commercial,
industrial, community improvement or preservation or other proper
purposes.

(B) "Infrastructure project" means a project in the state
which is likely to foster infrastructure improvements and covers
post mining land use, water or wastewater facilities, stormwater
systems, steam, gas, telephone and telecommunications, broadband
development, electric lines and installations, roads, bridges,
railroad spurs, drainage and flood control facilities, industrial
park development, road or buildings that promote job creation and
retention.

(4) Prior to expending any coalbed methane severance tax
moneys, each county economic development entity must obtain the
approval of its respective county commission, or the county
commission or commissions representing the county or counties where
the economic development or infrastructure project will be situate
if the county economic development entity is regional and encompasses more than one county, in writing for the purpose of
such expenditure.

(5) A county commission or county economic development entity
may not use funds distributed to it pursuant to subsections (e),
(f), (g) and (h) of this section for the purposes of paying wages
to any employee of the county or any employee of a county economic
development entity.

(6) If the amount determined pursuant to subsections (f) and
(g) of this section for a county is $10,000 or less, the State
Treasurer shall distribute the amount determined for that county to
the county commission. The county commission may then use the
funds to offset its regional jail costs, costs of any community
corrections programs in which it participates, expenses of a
volunteer fire department that provides service within its county
or expenses of any library that provides services within its
county.

(i) On or before December 1, 2013, and December 1 of each year
thereafter, the county economic development entity as defined in
this section or county commission receiving a distribution of funds
under this section shall deliver to the Joint Committee on
Government and Finance a written report setting forth the specific
projects for which those funds were expended during the next
preceding fiscal year, a detailed account of those expenditures and
a showing that the expenditures were made for the purposes required
by this section.

(j) An audit of any funds distributed under this section may
be authorized at any time by the Joint Committee on Government and Finance to be conducted by the Legislative Auditor at no cost to
the county economic development entity or county commission
audited.

WVC 11 - 13 A- 20 A
11-13A-20a. Dedication of tax; authorization of the development
office to promulgate rules.
(a) The amount of taxes collected under this article from
providers of health care items or services, including any interest,
additions to tax and penalties collected under article ten of this
chapter, less the amount of allowable refunds and any interest
payable with respect to such refunds, shall be deposited into the
special revenue fund created in the State Treasurer's Office and
known as the Medicaid State Share Fund. Said fund shall have
separate accounting for those health care providers as set forth in
articles four-b and four-c, chapter nine of this code.

(b) Notwithstanding the provisions of subsection (a) of this
section, for the remainder of fiscal year 1993 and for each
succeeding fiscal year, no expenditures from taxes collected from
providers of health care items or services are authorized except in
accordance with appropriations by the Legislature.

(c) The amount of taxes on the privilege of severing timber
collected under section three-b of this article, including any
interest, additions to tax and penalties collected under article
ten of this chapter, less the amount of allowable refunds and any
interest payable with respect to such refunds, shall be paid into
a special revenue account in the State Treasury to be appropriated
by the Legislature for purposes of the Division of Forestry.

(d) Notwithstanding any other provision of this code to the
contrary, beginning January 1, 2009, there is hereby dedicated an annual amount not to exceed $4 million from annual collections of
the tax imposed by section three-d of this article to be deposited
into the West Virginia Infrastructure Fund, created in section
nine, article fifteen-a, chapter thirty-one of this code.

(e) Beginning with the fiscal year ending June 30, 2009, and
each fiscal year thereafter, the Tax Commissioner shall pay from
the taxes imposed in section three-d of this article, on October 1,
of each year, to the respective county economic development
authorities or county commissions as provided in subsections (f)
through (h) of this section, an amount in the aggregate not to
exceed $4 million per fiscal year. Prior to making any such
payment the commissioner shall deduct the amount of refunds
lawfully paid and administrative costs authorized by this code.
All moneys distributed to the West Virginia Infrastructure Fund
pursuant to this section prior to July 1, 2011, shall be returned
to the Tax Commissioner and distributed to the respective county
economic development authorities or county commissions as provided
in this section.

(f) Notwithstanding any provision of this article to the
contrary, prior to the deposit of the proceeds of the tax on
coalbed methane with each county economic development authority or
county commission pursuant to subsection (e) of this section, the
Tax Commissioner shall undertake the following calculations:

(1) Seventy-five percent of the moneys to be deposited shall
be provisionally allocated for the various counties of this state in which the coalbed methane was produced; and

(2) The remaining twenty-five percent of the moneys to be
deposited shall be provisionally allocated to the various counties
of this state in which no coalbed methane was produced for projects
in accordance with subsection (h) of this section.

(3) Moneys shall be provisionally allocated to each coalbed
methane producing county in direct proportion to the amount of tax
revenues derived from coalbed methane production in the county.

(4) Moneys shall be provisionally allocated to each coalbed
methane nonproducing county equally.

(5) Portional adjustments.

(A) If, for any year, a coalbed methane producing county's
share of money provisionally allocated to that county is computed
to be an amount that is less than the amount provisionally
allocated to each of the coalbed methane nonproducing counties,
then for purposes of the computations set forth in this subsection,
that coalbed methane producing county shall be redesignated a
coalbed methane nonproducing county. The money that has been
provisionally allocated to that coalbed methane producing county
out of the seventy-five percent portion specified in subdivision
(1) of this subsection shall be subtracted out of the seventy-five
percent portion specified in that subdivision and added to the
twenty-five percent portion specified in subdivision (2) of this
subsection.

(B) When the adjustment specified in paragraph (A), subdivision (4) of this subsection has been made for each coalbed
methane producing county that has been redesignated as a coalbed
methane nonproducing county, then the Tax Department shall finalize
the calculations of the amounts to be made available for
distribution to the respective county development authority or
county commission of the coalbed methane producing counties that
have not been redesignated as coalbed methane nonproducing counties
under subdivision (4) of this subsection as follows: The amount
remaining in the provisional seventy-five percent portion specified
in subdivision (1) of this subsection, as adjusted in accordance
with paragraph (A), subdivision (4) of this subsection, shall be
allocated, in direct proportion to the amount that tax revenues
derived from coalbed methane production in each such county not
redesignated as a coalbed methane nonproducing county bears to the
total amount of tax revenues derived from coalbed methane
production in all coalbed methane producing counties that have not
been redesignated as a coalbed methane nonproducing county.

(C) The Tax Commissioner shall then finalize the calculation
of the total amount in the twenty-five percent portion specified in
subdivision (2) of this subsection, as adjusted in accordance with
paragraph (A), subdivision (4) of this subsection equally among the
coalbed methane nonproducing counties.

(g) In no case may the total amount distributed in any fiscal
year to the aggregate of all coalbed methane producing counties and
all coalbed methane nonproducing counties calculated by the Tax Commissioner exceed the total amount of tax on coalbed methane
authorized to be remitted to the county economic development
authority or county commission pursuant to subsection (e) of this
section.

(h) Distribution of coalbed methane severance tax to county
economic development authorities or county commissions is subject
to the following:

(1) If the amount determined pursuant to subsections (f) and
(g) of this section for a county is more than ten thousand dollars,
the Tax Commissioner shall distribute the amount determined for
that county to the economic development authority of that county
created pursuant to article twelve, chapter seven of this code for
the purposes of encouraging economic development in the county.

(2) Each county economic development authority shall use such
funds for the following upon a finding by the county economic
development authority that the cost of such projects are reasonably
anticipated to lead to further economic development of the county:
(i) The cost of preparation of land sites for any public or
private facility; or

(ii) The cost of design or construction of water, sewer and
stormwater infrastructure.

(3) Prior to expending any coalbed methane severance tax
moneys, each county economic development authority must obtain the
approval of its respective county commission in writing for the
purpose of such expenditure.

(4) Prior to expending any coalbed methane severance tax
moneys, each county economic development authority must obtain the
approval of the development office in writing for the purpose of
such expenditure. The Development Office shall approve all plans
for use of the moneys if such plans are within the required uses
provided in subdivision (2) of this subsection. The Director of
the State Development Office shall promulgate legislative rules in
accordance with article three, chapter twenty-nine-a of this code
in order to set forth the required documentation to be submitted to
the Development Office from the county economic development
authorities to ensure that such funds are utilized as intended by
the Legislature. The Director of the Development Office is
authorized to promulgate emergency rules to implement the
provisions of this section.

(5) A county or county economic development authority may not
use such funds for the purposes of paying wages to any employee of
the county or any employee of a county economic development
authority.

(6) If the amount determined pursuant to subsections (f) and
(g) of this section for a county is ten thousand dollars or less,
the Tax Commissioner shall distribute the amount determined for
that county to the county commission. The county commission may
then use the funds to offset its regional jail costs, costs of any
community corrections programs in which it participates, expenses
of a volunteer fire department that provides service within its county or expenses of any library that provides services within its
county.
Note: WV Code updated with legislation passed through the 2015 Regular Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.